With the participation of nearly 100 representatives from fifteen tax administrations in Latin America, the first session of the IX Meeting of Tax Administrations was held on September 9, 2020, organized as each year by the Latin American Network for Economic and Social Justice (Latindadd) and the Inter-American Center of Tax Administrations (CIAT), with the support of the Financial Transparency Coalition (FTC). The theme of the IX Regional Meeting was “International Taxation and Coronavirus: The international tax agenda during the pandemic and the reactivation”, and aims at analyzing policy options for an efficient and effective control of the taxation of international operations, in order to safeguard tax revenues during the pandemic and generate additional resources without affecting the normal development of businesses in a reactivation stage.

Photo: Latindadd

This first session, whose topic was the taxation of the digital economy, allowed the exchange of experiences of Latin American countries (Argentina, Brazil, Mexico, Uruguay) and the vision of experts (tax advisors and OXFAM) on the impact of the proposals currently under discussion to tax the income of subjects operating in the digital economy.

It can be concluded that the countries of the region have made much progress in implementing unilateral measures, mainly in relation to indirect taxes, but that there is still a long way to go in relation to the income tax. Likewise, it is clear that there are many controversial aspects that the proposal of the BEPS Inclusive framework presents for developing countries, and it is necessary and urgent to continue seeking and discussing solutions to reach the much-desired international consensus. This issue becomes even more relevant in the current context, in which governments need to protect their taxable bases to ensure public revenues that will allow them to continue promoting development.

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